The Matson Company uses a job order costing system at its local plant. The plant has a machining department and a finishing department. The company uses machine hours to allocate machining department overhead costs to jobs and uses direct labor cost to allocate finishing department overhead costs to jobs. Cost and practical capacity estimates for the current year are as follows: (Click the icon to view the cost and practical capacity estimates.) Requirements (a) Determine the cost driver rate for each department. (b) Cost records for job 101 show the following: | (Click the icon to view the cost records.) Determine the total cost charged to job 101.